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The amendments eliminate the need for entity applying the RDR to comply with the disclosure requirement in AASB 13 that an entity disclose information that helps users of its financial statements assess, for recurring fair value measurements using significant unobservable inputs (Level 3), the effect of the measurements on profit or loss or other comprehensive income for the period. It also eliminates the need to disclose items such as a description of the valuation technique(s) and the inputs used in the fair value measurement, and a movement schedule of items included in 'Level 3'. Many other related disclosures are also excluded.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.

Correction list for hyphenation

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